Petroleum complex is Russia's basic economic sector which is playing a leading role in providing the state budget revenues. This paper is dedicated to the main issues of the government petroleum tax policy in Russia. The author analyses the outcome of the implemented petroleum tax reform and...

Nigeria as a single commodity dependent economy has over the years relied principally on the proceeds from oil exploitation. Over 90% of the foreign exchange earnings is from this commodity. We have in this paper examined the critical role that an appropriate tax policy can play in the effective...

This paper provides a high level review of Georgian tax law at the beginning of the 2000s in a sector that was (and still remains) key to the Georgian economy. It points out the significance of the project specific exemptions that were granted by the Georgian government to several transcaspian...